Kerala High Court
Surya Seafood Exports vs The Commissioner Of Customs Central Tax ... on 10 September, 2025
W.P.(C) No.27694 of 2021 1
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
WEDNESDAY, THE 10TH DAY OF SEPTEMBER 2025 / 19TH BHADRA, 1947
WP(C) NO. 27694 OF 2021
PETITIONER:
SURYA SEAFOOD EXPORTS
5/78, SOUTH STREET, KRISHNAPURAM, RAJAPALAYAM,
VIRUDHUNAGAR, TAMIL NADU - 626143,
PRESENTLY AT 6/33/A5, ANNAI THERESA NAGAR,
THARUVAIKULAM, THOOTHUKUDI, TAMIL NADU,
PIN - 628105, REPRESENTED BY ITS PARTNER
SRI, SURYA K.
BY ADVS.
SRI.M.BALAGOPAL
SRI.R.SREEJITH
SMT.R.DEVIKA
RESPONDENTS:
1 THE COMMISSIONER OF CUSTOMS CENTRAL TAX AND
CENTRAL EXCISE (APPEALS)
CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
KOCHI, PIN - 682018.
2 THE ASSISTANT COMMISSIONER OF CUSTOMS
AIR CARGO COMPLEX, SHANGHUMUGHAM,
THIRUVANANTHAPURAM, PIN - 695005.
BY ADV SRI.P.G.JAYASHANKAR
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.09.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.27694 of 2021 2
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VIJU ABRAHAM, J.
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W.P.(C) No.27694 of 2021
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Dated this the 10th day of September, 2025
JUDGMENT
Petitioner has approached this Court challenging Ext.P9 order
in appeal passed by the 1st respondent and for a consequential direction
to the 2nd respondent to hear the petitioner afresh and to facilitate
production of the Bank Realisation Certificates against the exports
during the period of dispute and to pass appropriate orders.
2. Petitioner is a partnership firm engaged in the business of
export of marine products. By Ext.P1 letter the bank informed the
petitioner that the bank account has been frozen pursuant to Ext.P1(a)
notice issued by the 2nd respondent. It is averred that as per Ext.P1(a)
notice an amount of Rs.9,91,592/- is due from the petitioner being the
drawback availed on the exports along with interest thereon and
penalty. As the petitioner was not aware of such dues or proceedings
initiated, approached the 2nd respondent by Ext.P2 request for a certified
copy of the order confirming the drawback availed on the exports and
imposing penalty. Thereafter Ext.P4(a) certified copy of the order was
served on the petitioner and Ext.P5 appeal was filed before the 1 st
respondent. But the appeal was rejected on the ground of limitation as
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per Ext.P9 order. Petitioner submits that the stand taken for rejecting the
appeal is bad in law in as much as Ext.P4(a) order was not served on
the petitioner in the year 2016 and the petitioner was aware of such
proceedings only on receipt of Ext.P1 letter from the bank in the year
2018.
3. When the case came up for consideration on 03.07.2025
petitioner submitted that they are in possession of all the Bank
Realisation Certificates against the exports made and if a chance is
given, they will submit the evidence substantiating the repatriation of the
sale proceeds. Taking into consideration the above submission of the
petitioner this Court by interim order dated 03.07.2025 issued the
following directions:
"Taking into consideration the above facts and circumstances, I am
inclined to pass an interim order as follows:
1. The 2nd respondent/the competent authority shall consider the
claim of the petitioner that they have realised the sale proceeds
against all the exports made under the scheme well within the time
allowed as per law.
2. The petitioner shall appear before the 2nd respondent/the
competent authority on 28.07.2025 and shall produce all the
necessary documents including the Bank Realisation Certificates
against all the exports made during the period of dispute and any
other documents, which is sought by the 2nd respondent.
3. After considering the documents produced by the petitioner, the
2nd respondent shall apprise the Court by way of a report as to
whether the petitioner has realised the sale proceeds of the exports
made during the relevant time.
4. Necessary instructions/report in this regard shall be filed by the
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2nd respondent/the competent authority before this Court within a
period of one month from the date of appearance by the petitioner on
28.07.2025."
In obedience to the direction issued by this Court, a report is produced
by the learned senior standing counsel appearing for the 2nd respondent
along with a memo, wherein in paragraph 4 it is stated that a hearing
was conducted and the petitioner has produced all Bank Realisation
Certificates except serial Nos.88 and 95 in the schedule shown in the
report within time and except for serial Nos.88 and 95 in the schedule
appended to the report, the petitioner could be given the benefits.
Taking into consideration the above facts and circumstances,
Ext.P9 order in appeal is set aside with a consequential direction to the
2nd respondent to pass appropriate orders on the basis of the report now
filed before this Court. Orders in this regard shall be passed within an
outer limit of one month from the date of receipt of a copy of the
judgment.
Writ petition is disposed of as above.
Sd/-
VIJU ABRAHAM
JUDGE
cks
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APPENDIX OF WP(C) 27694/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE LETTER DATED 26.06.2018
ISSUED BY M/S. TAMILNAD MERCANTILE BANK
LIMITED TO THE PETITIONER.
Exhibit P1(a) TRUE COPY OF THE GARNISHEE NOTICE DATED
18.06.2018 ISSUED BY THE 2ND RESPONDENT.
Exhibit P2 TRUE COPY OF THE PETITIONER'S REQUEST
LETTER DATED 05.07.2018 TO THE 2ND
RESPONDENT.
Exhibit P3 TRUE COPY OF THE LETTER DATED 07.07.2018
ISSUED TO THE PETITIONER BY M/S. TAMILNADU
MERCANTILE BANK.
Exhibit P4 TRUE COPY OF THE 2ND RESPONDENT COVERING
LETTER C NO. VIII/20/12/2016 ACC (1 & E)
DATED 20.08.2018.
Exhibit P4(a) TRUE COPY OF THE ORDER -IN -ORIGINAL NO.
37/2016 DATED 31.10.2016.
Exhibit P5 TRUE COPY OF THE COVERING LETTER DATED
04.10.2018 WITH APPEAL MEMORANDUM FILED
BEFORE THE COMMISSIONER OF CUSTOMS
(APPEALS) CUSTOM HOUSE, WILLINGDON ISLAND,
COCHIN,
Exhibit P5(a) TRUE COPY OF THE ACKNOWLEDGEMENT DATED
09.10.2018 ISSUED BY THE CUSTOM HOUSE,
COCHIN.
Exhibit P6 TRUE COPY OF THE LETTER F. NO.
AU/MISC/01/2017 AU CUS DATED 15.10.2018
ISSUED BY THE OFFICE OF THE COMMISSIONER
OF CUSTOMS (APPEALS), CUSTOM HOUSE,
COCHIN.
Exhibit P7 TRUE COPY OF THE LETTER DATED 05.07.2019
ISSUED TO THE PETITIONER BY THE OFFICE OF
THE 1ST RESPONDENT.
Exhibit P8 TRUE COPY OF THE RECORD OF PERSONAL
HEARING DATED 07.09.2021.
Exhibit P9 TRUE COPY OF THE ORDER IN APPEAL NO. SL.
NO. TVM-EXCUS-000-APP-647-2021 DATED
05.11.2021 PASSED BY THE 1ST RESPONDENT.
RESPONDENT EXHIBITS
Exhibit R1(a) A true copy of the relevant page of
dispatch register for the year 2016
maintained at the AIR Cargo complex,
Trivandrum
